This paper aims to detect the methods of earnings management in Pearl River Delta region of China. The data were selected based on the list companies of Pearl River Delta region from 2008 to 2019 and the balanced panel analysis was adopted to pursue the results. After the random effect analysis, this study reaches the conclusion that downward earnings is through total assets, the difference between sales and receivables, fixed assets, and sales and upward earnings is mainly through the changes (...) of sales by the companies in Pearl River Delta region of China. (shrink)

Total factor productivity is not only the core of high-quality economic development but also a core indicator for measuring the quality of economic development. Improving total factor productivity is one of the most critical points in building a modern economic system. Firstly, this paper uses the DEA-Malmquist index method to measure and decompose the total factor productivity of China’s 30 provinces, municipalities, and autonomous regions from 2001 to 2017 and analyzes the characteristics of its temporal and spatial changes. From a (...) spatial perspective, the regional gap is relatively large. Secondly, we construct the index system of five dimensions and use this index system to comprehensively evaluate the improvement degree of China’s modernized economic system. The results show that the overall level of the improvement degree of China’s modernized economic system is relatively low, and the differences between provinces are great. Thirdly, this paper uses static and dynamic spatial econometric models to empirically analyze the effect of total factor productivity on the improvement degree of the modern economic system. The results show that the improvement degree of the modern economic system in China has obvious characteristics of time spillover and space spillover. Finally, we put forward countermeasures and suggestions on how to perfect the modern economic system. (shrink)

Chez Saint-Simon, la substitution d'une réorganisation sociale et d'un autre rapport à la nature à l'exploitation de l'homme par l'homme, de l'administration des choses au gouvernement des hommes, entre autres, ont pris corps théoriquement en partant de l'expérience plutôt que de 'raisonnements a priori' (Le Producteur, oct. 1825 - oct. 1826). De la lecture de ses Œuvres éditées pour la première fois en 2012 en Œuvres complètes émergent des liens entre action et pensée, corps et esprit. Le saint-simonisme (1825-1835) apparaît, (...) au lendemain de la Révolution de Juillet, comme un 'espace-temps' élargi aux prolétaires et aux femmes attirés par cette 'nouvelle et puissante doctrine', prêts à s'impliquer dans la pratique de ces liens et les discussions dramatiques entre les deux 'Pères', Bazard et Enfantin (sur la 'question de la femme', les rapports internes et externes - silence sur les émeutes des canuts lyonnais). Saint-Simon et le saint-simonisme ont été /sont des 'passe-frontières' entre les sexes, les cultures, les états (réciprocité des échanges avec la Toscane pré-unitaire et l'Allemagne des intellectuels post-hégeliens). À la promesse 'd'être sincères en tout', véritable leitmotiv du saint-simonisme, les 'prolétaires saint-simoniennes' ont répondu en créant un mouvement autonome où vivre leur désir de ne pas séparer cœur, corps et esprit, 'dans la foi religieuse qui nous donne la force de vaincre' (La femme libre, 1832) ; par la création de cette forme sociale-politique et l'audace de leur pensée, elles ont précédé les hommes ; leurs écrits et ceux de leurs proches (Cl. Démar, S. Voilquin) nous bouleversent encore. Des formes de créativité étonnamment populaires sont nées en Provence sur les décombres de la société d'ordre, telles les chansons provençales de V. Gelu à Marseille (1837-1855) et ses 'Notes biographiques' écrites en français (rééditées en partie à la fin XXe siècle), tel Le marquis des Saffras, roman du saint-simonien J. de la Madelène (1849) réédité plusieurs fois. Femmes et hommes se réfèrant au 'vrai', chez lesquels la totalité de l'être est engagée dans le sillage de Saint-Simon, n'inventent-ils pas le politique moderne à l'encontre des codes et des chartes fustigés par Cl. Démar (1833)? Le saint-simonisme n'a-t-il pas été la matrice de la sociologie avec la découverte du rapport à l'autre, dégagée du moralisme étouffant du 'Me siècle (S. Zweig), peut-être articulée à la naissance du féminisme? N'a-t-il pas généré une nouvelle manière de penser que la Ille République aurait tenté d'annihiler (imposition du positivisme comme philosophie centrale) et les prémices de la découverte freudienne?"--Page 4 of cover. (shrink)

This paper examines Gandhian philosophy and practice to reinterpret UNESCO's educational vision towards establishing stable and sustainable knowledge societies. The uniqueness of the Gandhian perspective is its ability to withstand the dominant political, philosophical and religious challenges with its contextually rooted, spiritually oriented, socially responsible and human person centred reinterpretations. UNESCO’s educational vision-Learning: The Treasure Within published in 1996 is a catalyst in establishing stable and sustainable knowledge societies. Consistent changes and challenges in knowledge societies necessitates the reinterpretation of this (...) educational vision. The four pillars of learning in this educational vision are analysed together with four aspects of Gandhian philosophy and practice: ‘learning to know’ and Nai Talim, ‘learning to do’ and ashrams, ‘learning to live together’ and constructive programme and ‘learning to be’ and swaraj. The paper discusses this confluence of the UNESCO’s theoretical approach of four pillars of education with Gandhian pragmatic philosophy and practice to offer a contextually rooted and future-oriented outlook for reinterpreting the educational vision for establishing stable and sustainable knowledge societies. (shrink)

In this article, we examine the effect of corporate social responsibility (CSR) on firms' financial performance (CSR-effect). Two competing hypotheses, social impact hypothesis and shift of focus hypothesis, are proposed to investigate this issue, where the former suggests that CSR has a positive relation with performance and the latter are opposite. In order to ensure the CSR-effect is not contaminated by other faeton or samples are randomly drawn, we employ four matching methods, Nearest, Caliper, Mahala and Mahala Caliper to match (...) the samples of CSR (CSR-firms) and without CSR (NonCSR-firms) with similar characteristics. Although four methods yield slightly different results, firms engaging in CSR activities tend to obtain significantly higher values on pretax income to net sales and profit margin, and adopting CSR at the very least not deteriorate the performance of firms, making our con clusion favors the social impact hypothesis and against shift of focus hypothesis in Taiwan. Thus, ambition and conscience are not conflicting with each other. (shrink)

Do sensory measurements deserve the label of “measurement”? We argue that they do. They fit with an epistemological view of measurement held in current philosophy of science, and they face the same kinds of epistemological challenges as physical measurements do: the problem of coordination and the problem of standardization. These problems are addressed through the process of “epistemic iteration,” for all measurements. We also argue for distinguishing the problem of standardization from the problem of coordination. To exemplify our claims, we (...) draw on olfactory performance tests, especially studies linking olfactory decline to neurodegenerative disorders. (shrink)

Humans can attribute beliefs to others. However, it is unknown to what extent this ability results from an innate biological endowment or from experience accrued through child development, particularly exposure to language describing others' mental states. We test the viability of the language exposure hypothesis by assessing whether models exposed to large quantities of human language display sensitivity to the implied knowledge states of characters in written passages. In pre‐registered analyses, we present a linguistic version of the False Belief Task (...) to both human participants and a large language model, GPT‐3. Both are sensitive to others' beliefs, but while the language model significantly exceeds chance behavior, it does not perform as well as the humans nor does it explain the full extent of their behavior—despite being exposed to more language than a human would in a lifetime. This suggests that while statistical learning from language exposure may in part explain how humans develop the ability to reason about the mental states of others, other mechanisms are also responsible. (shrink)

In the target article, Schilbach et al. defend a perspective that focuses on the neural basis of social cognition during live, ongoing interactions between individuals. We argue that a second-person neuroscience would benefit from formal approaches borrowed from economics and behavioral ecology and that it should be extended to social interactions in nonhuman animals.

One of the pleasures available from Hollywood movies comes from the way they set up at least one character for us to identify with and live vicariously through for a couple of hours. Suspense thrillers ask us to ally ourselves with the protagonist and then get our pleasure, a bit perversely perhaps, from the fact that we cannot be active in that role. No matter how painfully we might squirm at the sights and sounds of the story onscreen, we cannot (...) affect the preset outcome of the filmed events. Most of the time, however, we know we are safe in our helpless position because the protagonist will triumph by the film�s end without our assistance. At worst we can come away from this experience with a na�ve or cynical catharsis about things "turning out okay" despite the feelings of disconnection and powerlessness that many of us experience in the world outside the theater. If one�s lack of agency is more physical than mental/emotional, then this experience might provide genuine psychic relief from that condition. Better still, for those of us with our agency more or less intact both physically and mentally, the path the protagonist follows to his or her happy ending can provide us with insight into changing our own lives. (shrink)

This study empirically demonstrates significant regional peer effects due to tax avoidance. We used peer companies’ idiosyncratic stock returns as an instrumental variable to address potential endogeneity problems. The heterogeneity analysis indicates that for companies with a stronger intensity of regional tax collection and management, a higher degree of informatization, and companies with a low management shareholding ratio, the regional peer effects of enterprise tax avoidance are more significant. Finally, we determined that the managers’ information learning, reputation consideration, and information (...) communication are key mechanisms propagating peer effects. The conclusions of this paper enrich and expand the peer effect theory of corporate tax avoidance, thereby providing a theoretical basis and empirical evidence for tax authorities in supervising corporate tax avoidance. (shrink)

This study examines how the corporate philanthropy decisions of group-affiliated firms in Korea are made. Based on the attention-based view, we argue that when corporate decision makers at group-affiliated firms focus their attention more on internal markets than external stakeholders because of the firm’s high reliance on intragroup transactions, the firm will decrease its level of corporate philanthropy. We further argue that the relationship will be stronger when governance mechanisms focus on the instrumental value of corporate philanthropy. Using a panel (...) sample of group-affiliated firms in Korea from 2011 to 2015, we find that as intragroup sales increase, the level of corporate philanthropy decreases, and such a negative relationship is stronger when outside director representation and foreign investor ownership are high. Our study suggests that internal dependence and corporate governance mechanisms jointly affect the level of corporate philanthropy at firms in a business group. Thus, this study contributes to the literature on corporate philanthropy, business group, and corporate governance. (shrink)

The near-interface region of an epitaxial Ba 0.3 Sr 0.7 TiO 3 thin film grown on LaAlO 3 was found to consist of a high density of stacking faults bounded by partial dislocations. The stacking faults can extend over large distances . Various possible atomic configurations of the faults were considered. The atomic structures of the faults were identified using high-resolution electron microscopy and simulation as well as energy-filtered imaging. The and faults were found to lie predominately on the {100} (...) and {110} planes. The faults on , or have never been observed before in perovskites. The stacking faults on {100} have a structure consisting of a double layer of edge-sharing TiO 6 octahedra. The excess of Ti was detected by energy-filtered imaging. The formation of the extended stacking faults is probably related to a small amount of excess Ti during the film deposition, which may originate from the non-stoichiometry of the ceramic targets BaTiO 3 and SrTiO 3 . It is also enhanced by the misfit-induced compressive strain in the early stages of the film growth. (shrink)

It is necessary for us to know what erroneous thinking is before we discuss its relationship with existence. The so-called erroneous thinking, as I see it, refers to the opposite of correct thinking. If correct thinking means that man's comprehension of objective existence can lead to the grasping of the law of objective existence and can correspond with objective existence, erroneous thinking represents the failure of man's comprehension of objectivity to grasp the law of objective existence. Therefore erroneous thinking is (...) contradictory to, not corresponding with, objectivity. (shrink)

This study investigated the developmental trajectory of inattention symptoms as a predictor of later depressive symptoms in adolescence, and examined potential mediating role of peer relationships in this process. Participants were adolescents who were part of the large longitudinal panel study on Korean Youths, Korean Children & Youth Panel Survey 2010 of the National Youth Policy Institute. Specifically, data were drawn from two cohorts of KCYPS that differed in participant age. We analyzed data collected from 2010 to 2016 when children (...) in panel 1 were 6–7 to 12–13 years old, and children in panel 2 were 9–10 to 15–16 years old. Results of latent growth modeling were as follows. In Panel 1, the inattention symptoms increased from 9–10 to 12–13 years. Otherwise, the inattention symptoms decreased from 11–12 to 15–16 years in panel 2. Additionally, in both panels, initial status and slope of inattention significantly predicted later levels of depressive symptoms, and peer relationships partly mediated the association between inattention trajectory and depressive symptoms. The findings are discussed with respect to considering the growth of inattention and the quality of peer relationships as promising targets for early identification and intervention of depression in adolescents. (shrink)

This study explores both the negotiating styles and moral reasoning processes of business people and governmental officials in Taiwan, so as to provide a footing for outsiders when negotiating with Taiwanese over environmental concerns. Findings imply that Taiwanese business people and governmental officials can and will reason both at the conventional level and at the postconventional level of moral judgment. But, results of this study also indicate that Taiwanese negotiating styles do not necessarily match their levels of moral reasoning. With (...) respect to pollution concerns, Taiwanese seem unwillingly to accept responsibility as autonomous individuals. Instead, responsibility is accepted when mandated by the law. (shrink)

Introduction: philosophy of science in practice Content Type Journal Article Category Editorial Article Pages 303-307 DOI 10.1007/s13194-011-0036-4 Authors Rachel Ankeny, School of History & Politics, University of Adelaide, Napier Building, The University of Adelaide, Adelaide, SA 5005, Australia Hasok Chang, Department of History and Philosophy of Science, University of Cambridge, Free School Lane, Cambridge, CB2 3RH UK Marcel Boumans, Faculty of Economics and Business, University of Amsterdam, Valckenierstraat 65-67, 1018 XE Amsterdam, The Netherlands Mieke Boon, Department of Philosophy, University (...) of Twente, Postbox 217, 7500 AE Enschede, The Netherlands Journal European Journal for Philosophy of Science Online ISSN 1879-4920 Print ISSN 1879-4912 Journal Volume Volume 1 Journal Issue Volume 1, Number 3. (shrink)